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2018 (6) TMI 344 - AT - CustomsReimport after repairs of pumps - it was alleged that three out of nine pumps were found to be not conforming with the serial numbers declared at the time of export - Held that:- The justification afforded on behalf of the appellant that the error was inadvertent has not been given due consideration by the lower authorities. Nothing has been placed on record to controvert the claim that the shipment had been effected by mistake and that the offer of re-export was not genuine - In the absence of such evidence, the finding that the provisions of section 111 of Customs Act, 1962 is invokable is not tenable in law. Likewise, the invoking of section 112 of Customs Act, 1962 - appeal allowed - decided in favor of appellant.
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